LORRAINE CEREALES APPROVISIONNEMENT : revenue, balance sheet and financial ratios

LORRAINE CEREALES APPROVISIONNEMENT is a French company founded 49 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail . Based in LEMUD (57580), this company of category ETI shows in 2025 a revenue of 240.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LORRAINE CEREALES APPROVISIONNEMENT (SIREN 775619059)
Indicator 2025 2024 2023 2022 2020 2019 2018 2017 2016
Revenue 240 154 006 € 267 402 015 € 370 959 347 € 291 330 250 € 223 636 011 € 231 025 116 € 203 707 708 € 189 692 708 € 248 786 664 €
Net income 2 550 772 € 2 191 911 € 2 613 306 € 5 497 877 € 3 809 489 € 6 333 293 € 3 818 498 € 2 289 477 € 2 277 899 €
EBITDA 2 789 285 € 797 852 € 7 963 690 € 8 974 708 € 4 462 917 € 6 669 818 € 4 422 557 € 2 030 689 € 5 370 272 €
Net margin 1.1% 0.8% 0.7% 1.9% 1.7% 2.7% 1.9% 1.2% 0.9%

Revenue and income statement

In 2025, LORRAINE CEREALES APPROVISIONNEMENT achieves revenue of 240.2 M€. Activity remains stable over the period (CAGR: -0.4%). Significant drop of -10% vs 2024. After deducting consumption (213.2 M€), gross margin stands at 26.9 M€, i.e. a rate of 11%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.8 M€, representing 1.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.6 M€, i.e. 1.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

240 154 006 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

26 933 894 €

EBITDA (2025) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

2 789 285 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 434 394 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

2 550 772 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.2%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 37%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 64%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 8.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

36.79%

Financial autonomy (2025) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

63.953%

Cash flow / Revenue (2025) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

1.878%

Repayment capacity (2025) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

8.288

Asset age ratio (2025) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

22.7%

Solvency indicators evolution
LORRAINE CEREALES APPROVISIONNEMENT

Sector positioning

Debt ratio
36.79 2025
2023
2024
2025
Q1: 6.47
Med: 45.92
Q3: 121.67
Good +8 pts over 3 years

In 2025, the debt ratio of LORRAINE CEREALES APPROVI... (36.79) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
63.95% 2025
2023
2024
2025
Q1: 19.72%
Med: 40.93%
Q3: 57.41%
Excellent

In 2025, the financial autonomy of LORRAINE CEREALES APPROVI... (64.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
8.29 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 2.08 years
Q3: 6.31 years
Average +19 pts over 3 years

In 2025, the repayment capacity of LORRAINE CEREALES APPROVI... (8.29) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 656.49. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 57.4x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

656.488

Interest coverage (2025) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

57.403

Liquidity indicators evolution
LORRAINE CEREALES APPROVISIONNEMENT

Sector positioning

Liquidity ratio
656.49 2025
2023
2024
2025
Q1: 130.13
Med: 212.59
Q3: 336.97
Excellent

In 2025, the liquidity ratio of LORRAINE CEREALES APPROVI... (656.49) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
57.4x 2025
2023
2024
2025
Q1: 0.0x
Med: 13.85x
Q3: 38.47x
Excellent +16 pts over 3 years

In 2025, the interest coverage of LORRAINE CEREALES APPROVI... (57.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 30 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 11 days. The company must finance 19 days of gap between collections and payments. Inventory turnover is 39 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 153 days of revenue, i.e. 102.0 M€ to permanently finance. Over 2016-2025, WCR increased by +69%, requiring additional financing.

Operating WCR (2025) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

101 969 391 €

Customer credit (2025) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

30 j

Supplier credit (2025) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

11 j

Inventory turnover (2025) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

39 j

WCR in days of revenue (2025) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

153 j

WCR and payment terms evolution
LORRAINE CEREALES APPROVISIONNEMENT

Positioning of LORRAINE CEREALES APPROVISIONNEMENT in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Valuation estimate

Based on 94 transactions of similar company sales (all years), the value of LORRAINE CEREALES APPROVISIONNEMENT is estimated at 12 280 113 € (range 8 077 924€ - 17 269 308€). With an EBITDA of 2 789 285€, the sector multiple of 0.5x is applied. The price/revenue ratio is 0.15x (conservative valuation). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
94 tx
8077k€ 12280k€ 17269k€
12 280 113 € Range: 8 077 924€ - 17 269 308€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 789 285 € × 0.5x
Estimation 1 360 262 €
803 171€ - 5 815 412€
Revenue Multiple 30%
240 154 006 € × 0.15x
Estimation 36 292 698 €
24 631 699€ - 41 666 610€
Net Income Multiple 20%
2 550 772 € × 1.4x
Estimation 3 560 869 €
1 434 147€ - 9 308 099€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 94 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail )

Compare LORRAINE CEREALES APPROVISIONNEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Frequently asked questions about LORRAINE CEREALES APPROVISIONNEMENT

What is the revenue of LORRAINE CEREALES APPROVISIONNEMENT ?

The revenue of LORRAINE CEREALES APPROVISIONNEMENT in 2025 is 240.2 M€.

Is LORRAINE CEREALES APPROVISIONNEMENT profitable?

Yes, LORRAINE CEREALES APPROVISIONNEMENT generated a net profit of 2.6 M€ in 2025.

Where is the headquarters of LORRAINE CEREALES APPROVISIONNEMENT ?

The headquarters of LORRAINE CEREALES APPROVISIONNEMENT is located in LEMUD (57580), in the department Moselle.

Where to find the tax return of LORRAINE CEREALES APPROVISIONNEMENT ?

The tax return of LORRAINE CEREALES APPROVISIONNEMENT is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does LORRAINE CEREALES APPROVISIONNEMENT operate?

LORRAINE CEREALES APPROVISIONNEMENT operates in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail (NAF code 46.21Z). See the 'Sector positioning' section above to compare the company with its competitors.